Depreciation is at the end of the year of the past. Leasing offers the replacement. Munich, August 10, 2010 – the story of the depreciation is certainly similar to long like that of leasing, at least in Germany. So depreciation was a welcome tool in growth phases, to charge the operating profit with investment costs. Depreciation has been changed several times. As the rates of depreciation amounted to 20%, then even 30% initially and after the re-establishment in the course of the fiscal stimulus I 25% of investment costs. Ultimately see herein the finance politician but a subsidy offense.

This form of depreciation is therefore abolished at the end of the year 2010. Who is thinking now, what to do, to not lose the effect of declining balance amortization of investments, which should discover the leasing. Leasing is a type of investment financing, where the rates structures already today often be adapted to the needs and possibilities of the lessee. Found in any guide to leasing himself again and again the phrase pay as you earn”. This shows clearly in common season rates in agriculture. Here the farmers money while in the winter the harvest time, machines are used nor generated revenue. Leases can be structured so such that rates are payable only during the summer. As season rates also declining-balance rate plans in the lease are common and allowed.

Lease payments constitute business expenses in full and ultimately recoup the investment made by the leasing company first. This degressive rate structures, a nearly identical effect can be represented as the entrepreneur knows him by the depreciation made. Ultimately consulting is required here, providing inter alia the LeaseForce AG in Munich as a free and independent leasing company. The LeaseForce AG is a real estate leasing company and provides leasing and financing solutions. Can objects such as vehicles, machinery, capital goods, medical Equipment, renewable energy systems and much more. will be financed. The LeaseForce team combines over 100 years of leasing experience and offers sophisticated solutions to its business partners. For many years acquired know-how allows the team, which consists of experienced Leasing professionals, software developers, lawyers and accountants, to make the best possible solutions for our customers. The specially developed workflow system for the sales leasing is guarantor for punctuality and reliability in business transactions. The LeaseForce AG for a leasing company is very strongly capitalised with an equity capital of EUR 5 million. This allows you to respond quickly and flexibly to customer wishes. Commercial register: Amtsgericht Munchen, HRB 168973 UST-ID DE 255 061 763 CEO: Max bold Board: Bjorn first nail, Frank Gemunden, Heiko Mende Chairman: Sabina Illbruck contact: Frank Gallardo munden Board LeaseForce AG Willy-Brandt-Platz 6 D-81829 Munich Tel. + 49 (89) 4626 178 – 60 fax. + 49 (89) 4626 178 – 99 eMail:

Infrastructure fund – the new mega-trend? Infrastructure funds could mature in the coming years to one of the next economic megatrends. Under most conditions Leslie Moonves would agree. Were already in the past new financing, repairs, expansion or modernization of public infrastructure projects limited, so this development in the future because of the increasingly constrained fiscal game of many States is exacerbated. As public institutions, roads, Rails, ports, airports, communications, energy and water networks and some others for the growing and thriving economy but are indispensable, private capital must close the funding gap. In this business field, closed infrastructure investments, which are also private investors increasingly open, will play in the future an important role. Current example of such participation is the Leonidas VII H2O water fund, the private investors for the first time direct access to the lucrative market of water through investments in Water treatment plants, desalination plants and water supply projects. Also, also experienced initiators like Nordcapital with the Fund of energy 3 and Hannover offer leasing with the infrastructure invest 2 participation in the infrastructure sector.

Strong arguments for investing in closed-end infrastructure funds. The often State-awarded concession contracts have usually a long-term maturity, during which the concessionaire can often achieve stable and several inflation-adjusted revenues in a monopoly or marked by low competition markets protected by Government guarantees. In addition, that infrastructure projects can have a relatively strong economic independence and resistance to crisis and offer attractive returns at moderate risk the investor therefore over the total period. Investors of infrastructure projects waving yields between six and eight percent, depending on the involvement and risk profile. Infrastructure Fund, too, like any other are of course entrepreneurial participation not completely free from risks. In addition to an economic risk that would, for example, from the bankruptcy of the operator or of failure to comply with the projected income to bear, be noted here in particular to the political risk. So, subsequent editions or changes in the law can lead to a restriction of the profitability of the project.

Also to refrain from a strong concentration of investment on a plant segment, rather closed-end infrastructure funds as an intelligent investment vehicle to the diversification of the investment portfolio are suitable. The General Manager admits because scientific studies show that the low correlation of infrastructure investments to government bonds, equities and commodities can reduce the volatility of the investment portfolio and thus provide more stability and security”, the AAD Fund discount, Dr. Jurgen Hilp. About the AAD Fund discount GmbH and the AAD Fund discount blog AAD Fund discount GmbH is an independent Fund placement business based in the university town of Marburg. It offers investors the opportunity to acquire more than 9,000 mutual funds and virtually all closed-end funds at discount rates without subscription fee. In the AAD Fund discount blog blog.aad fondsdiscount.de the General Manager Dr. Jurgen Hilp picks up on current as well as basic questions about the topics of closed-end funds and investment funds and lit them in economic and legal terms. Contact Stefan Gobel reel 1 35037 Marburg Tel.: 06421-979-020 fax: 06421-933-570 blog.aad fondsdiscount.de